Kevin McDilly is a sole proprietor running a used-car lot with two employees, Carmelita and Debbie. Kevin decides to relocate his business from New Wilmington to Ellwood City, and Carmelita and Debbie agree to relocate as well. All three decide to move their families to Ellwood City. Kevin agreed to reimburse Carmelita and Debbie for their moving expenses.

(a) Debbie’s old residence was 13 miles from the old job location, and the new job location is 71 miles from her old residence. Once in Ellwood City, Debbie worked full-time for the next 2 years. What are the federal income tax consequences for Debbie and Kevin regarding the reimbursement of Debbie's moving expenses?

(b) Carmelita's old residence was 8 miles from the old job location, and the new job location is 60 miles from her old residence. Once in Ellwood City, Carmelita works full-time for the first 13 weeks, but then decides she wants to retire to babysit her grandchildren. What are the federal income tax consequences for Carmelita and Kevin regarding the reimbursement of Carmelita's moving expenses?

(c) Kevin's old residence was 10 miles from the old job location, and the new job location is 75 miles from his old residence. Once in Ellwood City, Kevin works full-time for the next 52 weeks; however, he only works full-time 20 of the following 52 weeks. What are the federal income tax consequences to Kevin regarding his qualified moving expenses?